January - December
Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Journal of Accountancy 1905-1925 and 2005-2023 |
Journal Updates by Year
Allen, S. C. 2017. A new discipline for tax. Journal of Accountancy (September): 38-42, 44-45.
Allen, S. C. 2017. Abating IRS penalties. Journal of Accountancy (January): 66-68.
Amato, N. 2017. How CFOS can reach CEO. Journal of Accountancy (July): 16.
Amato, N. 2017. The business reasons to take a vacation. Journal of Accountancy (June): 20-24.
Amato, N. 2017. The importance of killing projects. Journal of Accountancy (April): 18-21.
Amato, N. 2017. The value of risk interviews as part of ERM strategy. Journal of Accountancy (January): 52-56.
Aquilio, M. 2017. Attorneys are not limited partners. Journal of Accountancy (July): 66-68.
Aquilio, M. 2017. Former Marine not entitled to exclude foreign earned income. Journal of Accountancy (August): 67-68.
Aquilio, M. 2017. Husband not entitled to married-filing-jointly status. Journal of Accountancy (May): 73-74.
Ayres, D., J. Schmutte and J. Stanfield. 2017. Expect the unexpected: Risk assessment using Monte Carlo simulations: With software such as Microsoft Excel, CPAs can perform statistical simulations to assess the potential upside and risk of business decisions. Journal of Accountancy (November): 42-48.
Banham, R. 2017. Cybersecurity: A new engagement opportunity. Journal of Accountancy (October): 28-32.
Banham, R. 2017. Cybersecurity threats proliferating for midsize and smaller businesses. Journal of Accountancy (July): 75, 77, 79, 81, 83.
Bannasch, M. 2017. Factor presence nexus: A growing trend in state taxation. Journal of Accountancy (July): 58-60, 62.
Barral, D. M. 2017. Tax planning for millennials. Journal of Accountancy (September): 60-61.
Beausejour, D. J. 2017. Exploring the estate tax: Part 1. Journal of Accountancy (October): 20-25.
Beausejour, D. J. 2017. Exploring the estate tax: Part 2: Practitioners should know about the marital deduction and how to use different types of trusts in estate planning. Journal of Accountancy (November): 50-56.
Berk, B. A. 2017. Scripting your next role. Journal of Accountancy (January): 22.
Bonner, P. 2017. 2017 tax software survey. Journal of Accountancy (August): 44-47, 50-53.
Bonner, P. 2017. Getting in shape for tax season. Journal of Accountancy (January): 58-60, 62-64.
Bonner, P. 2017. Growth of the earned income tax credit. Journal of Accountancy (May): 74.
Bonner, P. 2017. IRS signals nonacquiescence in 3 cases. Journal of Accountancy (July): 68-70.
Bonner, P. 2017. Line items: IRS confirms instructions' 6-month extension for C corp. returns; IRS does not acquiesce to decision on ranching interest; Small employer HRA notice deadline pushed out. Journal of Accountancy (May): 75.
Bonner, P. 2017. Tax Court denies trust fund recovery penalties assessed against restaurant 'gofer'. Journal of Accountancy (June): 78-79.
Bonner, P. 2017. Taxpayer claims the IRS lost her return; bankruptcy court discharges debt. Journal of Accountancy (February): 64-66.
Bonner, P. 2017. Timing of a deemed distribution from loan default is upheld. Journal of Accountancy (December): 68-69.
Bonner, P. 2017. Trump executive orders to be reflected in Priority Guidance Plan. Journal of Accountancy (July): 70-71.
Brand, M. 2017. Find the things that are most important to you. Journal of Accountancy (July): 96.
Brunsman, J., D. Hudson and B. Patrick. 2017. Driver's licenses pose new data security risks. Journal of Accountancy (July): 64-65. ("The IRS and many state taxing authorities now recommend that taxpayers use their driver's license number to provide another layer of security when electronically filing federal and state tax returns. A few states, notably Alabama, New York, and Ohio, are requiring a drivers license number or an equivalent for personal income tax returns. This sounds promising at first-another layer of verification to help prevent tax identity theft seems prudent. However, as with many other "good ideas," the unintended consequences can cause problems").
Carlozo, L. 2017. What is blockchain? Journal of Accountancy (July): 29.
Clark, D. W. 2017. IRS may not assess a deficiency 9 years after a failed tax-free merger for predecessor company's failure to file. Journal of Accountancy (December): 66-67.
Clarke, C. and L. Hart. 2017. We promise to listen. Journal of Accountancy (October): 80.
Collins, J. C. 2017. Data mining your general ledger with Excel. Journal of Accountancy (January): 27-32.
Collins, J. C. 2017. Technology Q&A. Journal of Accountancy (January): 76-78, 80-81. (Organize your photos with Google; Find a lost document in Microsoft Word; and Modify auto-correct; Windows 10 Get to the control panel; Using excel to quickly count workdays).
Collins, J. C. 2017. Technology Q&A. Journal of Accountancy (February): 68-73. (How to insert different headers and footers in Word; 3 ways to calculate internal rate of return in Excel; How to encrypt email with Gmail and Outlook.com; Securing your Gmail account).
Collins, J. C. 2017. Technology Q&A. Journal of Accountancy (March): 74-78. (New mapping tools on Excel 2016; Advanced calculators for your smartphone; Motorola Turbo 2 update).
Collins, J. C. 2017. Technology Q&A. Journal of Accountancy (April): 66-69. (Default Google Chrome to incognito mode; Tricks for typing in Word tables; What fonts work best in Excel?).
Collins, J. C. 2017. Technology Q&A. Journal of Accountancy (May): 90-95. (How to connect numbered lists; Amazon leapfrogs RFID shopping; Rules for designing Excel workbooks).
Collins, J. C. 2017. Technology Q&A. Journal of Accountancy (June): 82-87. (How to evaluate complex formulas; How to reference vertical cells horizontally; How to number your items in a paragraph format; A simple solution to a new issue with Word's speech recognition tool).
Collins, J. C. 2017. Technology Q&A. Journal of Accountancy (July): 84-88, 90. (Prevent Windows 10 from spying on you; Waterproof your smartphone; Remote support using Windows Quick Assist; How to suggest location corrections for incorrect maps online; Enable system protection in Windows 10).
Collins, J. C. 2017. Technology Q&A. Journal of Accountancy (August): 70-73. (iPhone calculator tips; Modify Excel's default blank workbook).
Collins, J. C. 2017. Technology Q&A. Journal of Accountancy (September): 68-73. (How to link Microsoft Excel text boxes to data cells; Update on enabling system protection in Windows 10; Microsoft Windows 3 methods for recovering lost administrative passwords; Ways to master Excel and Word on your own).
Collins, J. C. 2017. Technology Q&A. Journal of Accountancy (October): 64-68, 70. (Microsoft Outlook 2016 search tips; Amazon Echo vs. Google Home).
Collins, J. C. 2017. Technology Q&A. Journal of Accountancy (November): 70-75. (Price-checking apps, Fixing a proofing formula that fails every time in Microsoft Excel, Accounting and ERP systems: A look inside drillable financial statements, Enable Microsoft Word's auto recovery tool, and How to make Social Security numbers private).
Collins, J. C. 2017. Technology Q&A. Journal of Accountancy (December): 70-75. (Rules for designing Excel workbooks, 3 ways to calculate internal rate of return in Excel, New mapping tools on Excel 2017).
Collins, J. C. 2017. Using Excel and Benford's Law to detect fraud. Journal of Accountancy (April): 44-50.
Cook, E., T. Lewis and A. Nellen. 2017. Tax principles for the digital age. Journal of Accountancy (May): 62-66.
D'Avolio, M. 2017. More on short-term rentals. Journal of Accountancy (April): 58-59.
Drew, J. 2017. Real talk about artificial intelligence and blockchain. Journal of Accountancy (July): 22-26, 28.
Drew, J. 2017. The 2017 CPA technology gift guide. Journal of Accountancy (December): 40-43.
Drew, J. 2017. The single factor of most concern in the cloud. Journal of Accountancy (June): 52-54, 56, 58, 60.
Emerson, D. J. and K. Smith. 2017. Incentivizing accounting professors to get their CPAs. Journal of Accountancy (September): 30.
Ernst, E. E., Z. J. Hendricks and G. Staudacher. 2017. Internal-use software regs. could be boon for financial services industry. Journal of Accountancy (August): 54-59.
Fehrman, M. 2017. You must look between the lines. Journal of Accountancy (September): 80.
Ference, S. B. 2017. Cybersecurity by the numbers. Journal of Accountancy (July): 20-21.
Ference, S. B. 2017. Professional liability risk resolutions for 2017. Journal of Accountancy (January): 18-20.
Ference, S. B. 2017. Professional liability spotlight: Setting expectations. Journal of Accountancy (October): 16-17.
Ference, S. B. 2017. The armor of awareness. Journal of Accountancy (March): 18-19.
Ference, S. B. 2017. Which engagement letter reigns supreme? Journal of Accountancy (December): 14-15.
Fisher, D. J. P. 2017. Building a LinkedIn profile that builds your career. Journal of Accountancy (October): 36-41.
Fountain, J. 2017. When will I get my refund? Journal of Accountancy (November): 58.
Freeman, J. B. 2017. Employment tax enforcement rising to a top priority. Journal of Accountancy (July): 72.
Friske, K. B. 2017. S corporation's sole owner had unreported income but not constructive dividend. Journal of Accountancy (March): 64-65.
Gartland, D. J. 2017. Take a hike: Ending client relationships. Journal of Accountancy (February): 16-17.
Gartland, D. J. 2017. The importance of audit planning. Journal of Accountancy (September): 14-15.
Gartland, D. J. 2017. The power of one firm: Risks of individualized practices. Journal of Accountancy (May): 20-21.
Gaynor, G. and S. Askew. 2017. How accounting programs can help students pass the CPA Exam. Journal of Accountancy (September): 16-18.
Goldman, A. Z., C. E. Landes and C. R. Mayes Jr. 2017. Audit documentation: Tips for getting it right. Journal of Accountancy (June): 38-40, 42.
Goss, C. D. 2017. Managing the risks associated with models. Journal of Accountancy (August): 36-37, 40-42. (Model risk management is a branch of risk management).
Hagy, J. C. 2017. How to obtain rescission of a 90-day letter. Journal of Accountancy (April): 56.
Hart, L. 2017. Innovation showcase: CPA employers on the cutting edge. Journal of Accountancy (May): 28-31, 34-37.
Hart, L. 2017. Managing retail challenges. Journal of Accountancy (October): 14.
Hart, L. 2017. We must adapt our defensive tools... Journal of Accountancy (December): 80.
Hinson, Y. 2017. Inspiring the next generation: How CPAs can contribute on campus. Journal of Accountancy (September): 20-22.
Howard, B. 2017. Deductions disallowed for operator of Larry Bird's former house as a B&B. Journal of Accountancy (August): 68-69.
Huffman, E. 2017. Exploring mentorship: A story of passion and purpose. Journal of Accountancy (April): 24-26.
Huffman, E. 2017. Managing sideways. Journal of Accountancy (November): 16.
Ibbotson, S. and R. Icenogle. 2017. More R&D tax help. Journal of Accountancy (May): 70-71.
James, K. L. and L. Owens-Jackson. 2017. One way CPAs give back: The Career Fair Skills Workshop at North Carolina A&T. Journal of Accountancy (September): 24.
Jiang, X and L. Lin. 2017. Improving internal control over segment reporting: The principles of ASC Topic 280 pave the way toward meeting financial reporting objectives. Journal of Accountancy (November): 36-40.
Journal of Accountancy. 2017. 5 key issues that merit CPAs' attention. Journal of Accountancy (August): 26-30.
Journal of Accountancy. 2017. 3 steps to effective goal-setting. Journal of Accountancy (May): 19.
Journal of Accountancy. 2017. 94 minority accounting students earn scholarships. Journal of Accountancy (April): 73.
Journal of Accountancy. 2017. AICPA awards Legacy Scholarships. Journal of Accountancy (December): 77.
Journal of Accountancy. 2017. AICPA chair receives honorary citation from Maryland governor; Association, CPA.com launch startup accelerator; Award recognizes 2016 CPA exam's top scorers; Louisiana CPA receives Public Service Award; . Journal of Accountancy (August): 76-77.
Journal of Accountancy. 2017. Almonte receives Institute's highest honor. Journal of Accountancy (January): 84.
Journal of Accountancy. 2017. ARAG funds and facilitates accounting firm research projects. Journal of Accountancy (April): 73.
Journal of Accountancy. 2017. ARSC proposals seek flexibility, harmony. Journal of Accountancy (November): 10.
Journal of Accountancy. 2017. Article wins award for accounting research. Journal of Accountancy (November): 77.
Journal of Accountancy. 2017. Ask the expert. Journal of Accountancy (October): 74, 76.
Journal of Accountancy. 2017. Award recognizes lifetime contributions in management accounting. Journal of Accountancy (April): 72.
Journal of Accountancy. 2017. College accounting enrollment continues at historic pace. Journal of Accountancy (November): 12.
Journal of Accountancy. 2017. COSO updates ERM framework. Journal of Accountancy (November): 11.
Journal of Accountancy. 2017. CPAs awarded for outstanding service in government. Journal of Accountancy (November): 77.
Journal of Accountancy. 2017. Educators awarded for innovative accounting curricula. Journal of Accountancy (April): 72.
Journal of Accountancy. 2017. FASB standard aims to simplify hedge accounting. Journal of Accountancy (November): 10.
Journal of Accountancy. 2017. Feature on psychology and judgment wins best article award; Special recognition award honors outstanding contributions to ASEC projects; Workshop graduates hone networking skills and prep for CPA Exam; Scholarship covers estate planning conference costs for emerging CPA; Sprinkle honored for long-term service in PFP. Journal of Accountancy (September): 76-77.
Journal of Accountancy. 2017. Filing season quick guide-tax year 2016. Journal of Accountancy (January): S1-S2.
Journal of Accountancy. 2017. Get your clients ready for tax season. Journal of Accountancy (October): 49, 51, 53, 55.
Journal of Accountancy. 2017. How to keep compliance and ethics on target. Journal of Accountancy (January): 24-25.
Journal of Accountancy. 2017. IRS proposes allowing partial SSNs on W-2s. Journal of Accountancy (December): 67.
Journal of Accountancy. 2017. IRS to again rule on general tax consequences of tax-free transactions. Journal of Accountancy (December): 67.
Journal of Accountancy. 2017. Keeping client information safe in an age of scams and security threats. Journal of Accountancy (May): 81, 83, 85, 87-88.
Journal of Accountancy. 2017. LB&I taxpayers can base4 R&D credit expenses on financial statements. Journal of Accountancy (December): 67.
Journal of Accountancy. 2017. Line items: Automatic accounting method change procedures updated; Private debt collection is said to be underway; Residents of 3 more countries now subject to U.S. interest reporting. Journal of Accountancy (July): 69.
Journal of Accountancy. 2017. Line items: Car and truck depreciation limits for 2017; Comments requested on FASB revenue standards; Procedures for refunds of FICA and RRTA taxes clarified. Journal of Accountancy (June): 79.
Journal of Accountancy. 2017. Line items: Country-by-country reporting resources now available; IRS pilots appeals web-based videoconferencing; Nonacquiescence on earned income tax credit decision. Journal of Accountancy (October): 61.
Journal of Accountancy. 2017. Line items: Dozens charged in IRS impersonation ring; Olympians win a tax break; Voluntary offshore disclosure collections reach $10 billion. Journal of Accountancy (January): 74.
Journal of Accountancy. 2017. Line items: Eligibility rule waiver extended for tangible property regs. automatic method changes; FBARs get automatic extensions; Standard mileage rates for 2017. Journal of Accountancy (March): 63.
Journal of Accountancy. 2017. Line items: Estates may rely on transcript for closing confirmation; IRS adds former school to student loan discharge exception; IRS issues new maximum values for employer-provided vehicles. Journal of Accountancy (April): 63.
Journal of Accountancy. 2017. Line items: HSA limits increase slightly; IRS announces first batch of CPEOs; Letter ruling and closing agreement fees now payable online; Leveraged spinoffs removed from IRS no-ruling list. Journal of Accountancy (August): 67.
Journal of Accountancy. 2017. Line items: IRS online taxpayer accounts expand capabilities; Supreme Court rules church-affiliated organizations' plans are exempt from ERISA; TIGTA finds improved ID theft casework. Journal of Accountancy (September): 65-67.
Journal of Accountancy. 2017. Line items: Security Summit introduces 'trusted customer' features; Streamlined processing of installment agreements is more widely offered. Journal of Accountancy (February): 65.
Journal of Accountancy. 2017. Line items: Treasury shutters myRA retirement savings program. Journal of Accountancy (October): 63.
Journal of Accountancy. 2017. Memories of the CPA Exam. Journal of Accountancy (June): 26-30.
Journal of Accountancy. 2017. Minority Doctoral Fellowships encourage diversity in education. Journal of Accountancy (December): 77.
Journal of Accountancy. 2017. Nellen named Tax Executive Committee chair. Journal of Accountancy (January): 84.
Journal of Accountancy. 2017. New scams target accounting job seekers. Journal of Accountancy (November): 9.
Journal of Accountancy. 2017. Official releases. Journal of Accountancy (August): 80-83.
Journal of Accountancy. 2017. Professor honored for achievements in accounting education. Journal of Accountancy (November): 76.
Journal of Accountancy. 2017. Professor honored for research on whistleblowing. Journal of Accountancy (April): 73.
Journal of Accountancy. 2017. Scholarship recognizes academic excellence and leadership. Journal of Accountancy (January): 84.
Journal of Accountancy. 2017. Special instructions for companies with large general ledgers. Journal of Accountancy (January): 33.
Journal of Accountancy. 2017. Sponsored report. Journal of Accountancy (September): 53, 55, 57. (IRS Certified Professional Employer Organizations).
Journal of Accountancy. 2017. Student and Marine veteran recognized for academic success while battling PTSD. Journal of Accountancy (November): 76.
Journal of Accountancy. 2017. The numbers column. Journal of Accountancy (May): 11-13.
Journal of Accountancy. 2017. Young CPAs cultivate leadership skills. Journal of Accountancy (December): 76.
Journal of Accountancy. 2017. Young CPAs hone leadership skills. Journal of Accountancy (January): 85.
Journal of Accountancy. 2017. Young leader and volunteer wins AICPA's Outstanding Young CPA Award. Journal of Accountancy (November): 76.
Kanter, H. A. 2017. Lessons to learn from SEC accounting and auditing enforcements. Journal of Accountancy (December): 26-30.
Kebodeaux, K. 2017. Tax Court approves surgeon's reclassification of interest in surgical center as passive. Journal of Accountancy (May): 76, 79.
Kenney, A. 2017. Figuring out transfer pricing: How to set terms of negotiation between departments. Journal of Accountancy (February): 46-50.
Khanna, S. 2017. What they're reading. Journal of Accountancy (May): 48.
Kinkaid, A. I. and C. E. Federanich. 2017. Planning opportunities for the final tax return. Journal of Accountancy (July): 52-56.
Kinkaid, A. I. and C. E. Federanich. 2017. S corp. basis and why it's important. Journal of Accountancy (December): 59.
Koerber, J. 2017. There is nothing more gratifying... Journal of Accountancy (June): 96.
Koziel, M. 2017. 4 strategies for efficient, effective audit documentation: Smart planning and standardized procedures can aid in compliance. Journal of Accountancy (November): 26-28.
Krasnyanskaya, A. 2017. A direct line of communication with key financial leadership. Journal of Accountancy (February): 76.
LaFollette, G. 2017. Expanding your app-titude. Journal of Accountancy (January): 82.
LaFollette, G. 2017. Expanding your app-titude. Journal of Accountancy (February): 74.
LaFollette, G. 2017. Expanding your app-titude. Journal of Accountancy (March): 80-81.
LaFollette, G. 2017. Expanding your app-titude. Journal of Accountancy (April): 70.
LaFollette, G. 2017. Expanding your app-titude. Journal of Accountancy (June): 88.
LaFollette, G. 2017. Expanding your app-titude. Journal of Accountancy (July): 92. (AIRBNB: What you need to know; Have hotels fight for your reservation on BackBid).
LaFollette, G. 2017. Expanding your app-titude. Journal of Accountancy (August): 74. (Crashplan creates local backups of your data).
LaFollette, G. 2017. Expanding your app-titude. Journal of Accountancy (September): 74. ('When I Work' makes shift scheduling less of a chore).
LaFollette, G. 2017. Expanding your app-titude. Journal of Accountancy (October): 72. (Duet Display enables an additional monitor; Turo brings airbnb model to car rentals).
Lager, S. T. and A. J. Hurst. 2017. How to manage risks related to multijurisdictional group audits. Journal of Accountancy (July): 40-45.
Lardinois, R. 2017. Whether to amend a return. Journal of Accountancy (February): 60-61.
Lightle, S., J. F. Castellano and B. Baker. 2017. Why audit teams need the confidence to speak up. Journal of Accountancy (January): 46-51.
Locati, C. 2017. Do you really know where the money's going? Fraud in the procurement-to-pay process is common and difficult to detect. Here are 7 steps small and medium-size companies can take to prevent it. Journal of Accountancy (May): 50-53.
Lyon, E. 2017. Microcaptive premium deductions disallowed. Journal of Accountancy (November): 64-66.
Maginnis, J. and S. M. Weidman. 2017. Retiring? Stay involved with the profession as an executive-in-residence. Journal of Accountancy (September): 26-28.
McNeal, A. 2017. What's your fraud IQ? Effective fraud risk management. Journal of Accountancy (June): 32-35.
McNeal, A. 2017. What's your fraud IQ? Investigation basics. Journal of Accountancy (September): 32-35.
Meade, J. A. 2017. Estate allowed deduction for theft loss suffered by an LLC in which it held an interest. Journal of Accountancy (January): 70.
Meyer, C. 2017. Being responsive to clients. Journal of Accountancy (June): 14.
Meyer, C. 2017. Find a mentor, land a new job. Journal of Accountancy (February): 30-32.
Meyer, C. 2017. From 'wallflower' to confident leader. Journal of Accountancy (August): 22-24.
Meyer, C. 2017. Mentoring for executives and managers. Journal of Accountancy (March): 32-35.
Meyer, C. 2017. Tough love: When mentoring marks a turning point. Journal of Accountancy (October): 42-44.
Michaels, L. and P. Brandstetter. 2017. Reverse like-kind exchanges get Tax Court approval. Journal of Accountancy (May): 68.
Mishler, M. D. 2017. Currency turmoil, price, and profit in global markets. How to manage the risks of volatile foreign currency exchange rates. Journal of Accountancy (March): 50-55.
Murolo, S. B. 2017. The war on tax ID theft continues: CPAs' role. Journal of Accountancy (August): 62-63.
Murphy, M. L. 2017. Using surplus budgeting to advance and sustain your mission. Journal of Accountancy (February): 40-43.
Murphy, M. L. and M. Smith.2017. How to audit fair value measurements. Journal of Accountancy (December): 32-36, 38-39.
Nelson, M. 2017. Training needs to be logical progression... Journal of Accountancy (August): 84.
Nevius, A. 2017. Congress authorizes new small business HRAs. Journal of Accountancy (March): 60.
Nevius, A. 2017. How small businesses can apply the research credit to payroll taxes. Journal of Accountancy (July): 68.
Nevius, A. M. 2017. Sec. 457(f) plans get helpful guidance. Journal of Accountancy (February): 58.
Nevius, A. 2017. Treasury identifies 8 regulations as burdensome. Journal of Accountancy (October): 60-61.
Nevius, A. M. 2017. Amazon wins multimillion-dollar transfer-pricing dispute with IRS. Journal of Accountancy (June): 76.
Nevius, A. M. 2017. Dealing with tax carryovers when a spouse dies. Journal of Accountancy (January): 65.
Nickerson, M. A. 2017. IRS may examine predeceased spouse's estate return to determine allowable DSUE amount. Journal of Accountancy (December): 64.
Ovaska-Few, S. 2017. Be your own best ally. Journal of Accountancy (May): 18.
Ovaska-Few, S. 2017. What large firms expect from new accounting grads. Journal of Accountancy (March): 28-30.
Pippin, S. E. 2017. Trusts and estates: Uses and tax considerations. Journal of Accountancy (February): 52-57.
Pirrone, M. M. 2017. Like-kind exchange between related parties denied nonrecognition treatment. Journal of Accountancy (March): 60-62.
Pirrone, M. M. 2017. LLC's sole member is held liable for employment taxes. Journal of Accountancy (January): 72, 74-75.
Pirrone, M. M. 2017. Sixth Circuit upholds DISC dividends paid to Roth IRAs. Journal of Accountancy (May): 72-73.
Pirrone, M. M. 2017. Social club is liable for taxes on UBTI. Journal of Accountancy (November): 69.
Pirrone, M. M. 2017. Taxpayers' valuation of land accepted; inability to establish basis limits casualty loss. Journal of Accountancy (February): 63-64.
Pirrone, M. M. 2017. Worthless debt claims rejected. Journal of Accountancy (April): 60-62.
Pitman, M. K., L. Campbell and K. Martin. 2017. U.S. tax and FASB's new paradigm for revenue recognition. Journal of Accountancy (June): 62-64, 66, 68, 70-71.
Prather, A. 2017. That's one of the most important skills... Journal of Accountancy (November): 80.
Prieto, T. 2017. Trading virtual currencies. Journal of Accountancy (November): 60-61.
Raphae, J. 2017. Rethinking the audit. Journal of Accountancy (April): 28-32.
Reichert, C. J. 2017. Canceled debt is partially excludable. Journal of Accountancy (May): 74-76.
Reichert, C. J. 2017. Couple must repay advance premium tax credit. Journal of Accountancy (December): 65-66.
Reichert, C. J. 2017. District court reverses emotional distress damages award against the IRS. Journal of Accountancy (February): 62.
Reichert, C. J. 2017. Filing of incorrect form is considered a valid informal refund claim. Journal of Accountancy (September): 65-67.
Reichert, C. J. 2017. Loan guarantees do not increase S corporation shareholder's basis. Journal of Accountancy (July): 66.
Reichert, C. J. 2017. Medical practice owner is held liable for employment taxes. Journal of Accountancy (March): 62-64.
Reichert, C. J. 2017. Mistaken IRA rollover creates problems for taxpayer. Journal of Accountancy (April): 60.
Reichert, C. J. 2017. No unrestricted right to fraudulently obtained income. Journal of Accountancy (June): 76-78.
Reichert, C. J. 2017. 'Pump and dump' theft loss allowed despite open arbitration claim. Journal of Accountancy (August): 64-65.
Reichert, C. J. 2017. Tax Court allows business bad debt deduction. Journal of Accountancy (November): 66-69.
Reichert, C. J. 2017. Tax Court: Taxpayers engaged in abusive Roth IRA transactions. Journal of Accountancy (October): 58.
Reitman, A. 2017. Want to jettison the annual performance review? Journal of Accountancy (December): 18-22.
Richardson, T. 2017. Talent is our No. 1 asset. Journal of Accountancy (May): 100.
Roane, D. E. 2017. New PATH for depreciation. Journal of Accountancy (March): 58-59.
Roane, D. E. 2017. Wellness program benefits: Tax free or not? Journal of Accountancy (October): 56-57.
Rood, D. 2017. Managing conflicts of interest. Journal of Accountancy (November): 14-15.
Rood, D. K. 2017. Avoiding website claims that increase malpractice risk. Journal of Accountancy (August): 18-20.
Rood, D. K. 2017. Planning to mitigate risk in tax planning engagements. Journal of Accountancy (June): 16-18.
Rothberg, A. F. 2017. How to boost Excel efficiency with Power Query. Journal of Accountancy (December): 46-52.
Saylor, T. 2017. ESOPs help some CPA firms with retention, succession. Journal of Accountancy (May): 54-56, 58, 60.
Scarinci, C. 2017. How to prepare for the annual review of your employee retirement plan: Scrutinize these key areas to reduce the risk of errors, misunderstandings, or breaches of fiduciary duty. Journal of Accountancy (November): 30-33.
Schreiber, S. 2017. Boston Bruins can deduct full cost of meals for team's away games. Journal of Accountancy (October): 61-63.
Schreiber, S. P. 2017. Earnings-stripping rules make many changes from proposed regs. Journal of Accountancy (January): 71-72.
Schreiber, S. P. 2017. Federal court strikes down PTIN fees, upholds PTINs; IRS reissues centralized partnership audit rules; CPAs urge postponement; IRS provides simplified method for late portability elections. Journal of Accountancy (September): 62-65. (IRS Preparer tax identification numbers).
Schreiber, S. 2017. Final regs. address premium tax credit issues. Journal of Accountancy (October): 59.
Schreiber, S. 2017. Final rules on Sec. 367 transfers of intangibles apply retroactively. Journal of Accountancy (March): 65.
Schreiber, S. 2017. Guidance issued on PATH Act depreciation, Sec. 179 changes. Journal of Accountancy (July): 71.
Schreiber, S. P. 2017. IRS permits same-sex couples to recalculate marital exclusion amounts. Journal of Accountancy (April): 64-65.
Schreiber, S. P. 2017. IRS warns tax professionals of another email phishing scam. Journal of Accountancy (February): 62-63.
Schreiber, S. P. 2017. New rules allow more time to elect to take disaster loss in prior year. Journal of Accountancy (January): 75.
Schreiber, S. 2017. No tax fraud for issuing Form 1099, Seventh Circuit holds; Disbarred tax preparer is not subject to OPR jurisdiction. Journal of Accountancy (June): 80-81.
Schreiber, S. P. 2017. Seventh Circuit holds that taxpayer filed timely Tax Court petition. Journal of Accountancy (April): 62-63.
Sheff, D. 2017. To be a management accountant, take the initiative and listen. Journal of Accountancy (January): 92.
Sherr, E. R. and S. N. J. Wlodychak. 2017. State issues with the new federal partnership audits. Journal of Accountancy (March): 56.
Shilts, J. 2017. A framework for continuous auditing: Why companies don't need to spend big money. Journal of Accountancy (March): 38-42.
Skavlem, J. P. and A. R. Schmitz. 2017. How to manage sales and use tax risk. Journal of Accountancy (April): 52-55.
Silversmith, D. 2017. Monster.com founder's estate wins dispute over VPFC gain recognition. Journal of Accountancy (August): 65-66.
Sorensen, C., A. Mullee and H. Duncan. 2017. The growing trend of soda taxes. Journal of Accountancy (June): 72.
Sterna, S. D. and S. B. Ference. 2017. Deflecting clients' defense and indemnity requests. Journal of Accountancy (April): 14-15.
Stewart, T. 2017. How to discuss long-term care options with clients. Journal of Accountancy (March): 22-27.
Sullivan, J. 2017. Student loans: What you need to know before signing. Journal of Accountancy (January): 40-45.
Swilley, S. W. 2017. Long-term contracts and AMT. Journal of Accountancy (December): 62-63. ("Certain construction contractors may be eligible to use the cash or completed-contract method of accounting for regular income tax. However, these taxpayers may also be liable for alternative minimum tax (AMT").
Tobin, A. F. and D. J. Holets. 2017. Employee discount plans. Journal of Accountancy (September): 46.
Todd, T. M. 2017. Accounting method changes make closed years relevant. Journal of Accountancy (October): 46.
Tysiac, K. 2017. Coping with audit changes. Journal of Accountancy (March): 17.
Tysiac, K. 2017. Flexibility as a retention tool. Journal of Accountancy (February): 24-28.
Tysiac, K. 2017. Get ready for Gen Z. Journal of Accountancy (August): 16.
Tysiac, K. 2017. Get revenue recognition right at not-for-profits. Journal of Accountancy (March): 44-48.
Tysiac, K. 2017. How family businesses can plan for the future. Journal of Accountancy (July): 30-34.
Tysiac, K. 2017. How financial statement audits deliver key business insights. Journal of Accountancy (June): 44-45.
Tysiac, K. 2017. How to enable audit innovation. Journal of Accountancy (April): 33-35.
Tysiac, K. 2017. Last-minute guide to the updated CPA Exam. Journal of Accountancy (April): 40-43.
Tysiac, K. 2017. Providing a future: A succession story. Journal of Accountancy (February): 34-38.
Tysiac, K. 2017. Revenue recognition: A complex effort. Journal of Accountancy (March): 67, 69, 71, 73.
Tysiac, K. 2017. Success with volunteers. Journal of Accountancy (September): 12.
Tysiac, K. 2017. 'We have to be bold': Eric Hansen, CPA, CGMA, incoming chair of the AICPA, sees opportunities in changing times for the profession. Journal of Accountancy (November): 18-22.
Ursillo, S. J. Jr. 2017. You need to be prepared for a breach. Journal of Accountancy (March): 84.
Vien, D. 2017. Rethinking retention. Journal of Accountancy (May): 24-27.
Vien, C. L. 2017. What all CPAs should know about elder planning. Journal of Accountancy (July): 46-50.
Vollmer, S. 2017. Assessing the global state of the profession. Journal of Accountancy (July): 36-39.
Vollmer, S. 2017. Building a more effective board. Journal of Accountancy (August): 32-34.
Vollmer, S. 2017. How a CFO can become great. Journal of Accountancy (April): 36-38.
Vollmer, S. 2017. How to sponsor diversity in the leadership ranks. Journal of Accountancy (January): 36-38.
Vollmer, S. 2017. Lease accounting revamp. Journal of Accountancy (April): 16.
Vollmer, S. and K. Tysiac. 2107. How to reduce the pressures at work. Journal of Accountancy (May): 44-47.
White, S. 2017. How to deliver a powerful financial presentation. Journal of Accountancy (October): 34-35.
White, S. 2017. Write a LinkedIn profile that draws in recruiters. Journal of Accountancy (February): 20-21.
Whitehair, A. L. 2017. Use of trust disclaimers in estate planning. Journal of Accountancy (August): 60.
Wilcox, J. N. and L. J. LaSaracina. 2017. Tax compliance after M&As. Journal of Accountancy (December): 54-58.
Wiley, S. 2017. Addressing a career concern. Journal of Accountancy (February): 18.
Wilson, J. 2017. To my mentors and mentees: Thank you. Journal of Accountancy (June): 46-47, 50-51.
Wotapka, D. 2017. Q&A: Don't believe these Millennial myths. Journal of Accountancy (May): 38-41.
Young, M. 2017. Closed years are fair game in exam of NOL carryovers. Journal of Accountancy (June): 74-75.